Having the source file in same directory as the result file is apattern used all over the kernel. Moving the .c file to include/asm-xxxjust made this true for offsets.h.In this process a renaming took place so the name of the source fileand the result file match except for the extension.

As for the idea of having source file located in a separatedirectory. It's not supported by kbuild today, and I'm reluctantto support it - since it usually triggers misuse.kbuild is about making the trivial stuff easy, but not about fullflexibility. If we wanted full flexibility we would not have usedso much effort to define a simple syntax.